Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 1   GST groups and GST joint ventures

Part 1   Forming, changing and dissolving GST groups and GST joint ventures

A New Tax System (Goods and Services Tax) Act 1999

8   After subsection 48-40(1)


(1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group:

(a) is payable by the *representative member; and

(b) is not payable by the member that made it (unless the member is the representative member).

Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953).